Required For each of the following situations, calculate the amount of bond discount or premium, if any. (Do not round intermediate calculations.) B Gray Co. issued $63,000 of 6 percent bonds at 101 1/2 Premium b. C Bush, Inc. issued $84,000 of 10-year, 6 percent bonds at 94 1/2 Oak, Inc. issued $186,000 of 20-year, 6 percent bonds at 101. Discount Premium d. Willow Co. issued $147,000 of 15-year, 7 percent bonds at 97 Discount